IRS Notice 2017-72 Includes 2017 Required Amendments List | Practical Law
The Internal Revenue Service (IRS) issuedNotice 2017-72, which includes the 2017 Required Amendments List for Qualified Retirement Plans. Individually designed plans must be amended by the expiration of the remedial amendment period included in the 2017 Required Amendments List (December 31, 2019) for any changes in qualification requirements included on the List.